Ritsumeikan University · Faculty of Business Administration / Graduate School of Business Administration · 准教授

Research keywords利益調整・会計基準のコンバージェンス・会計保守主義・会計情報の質・所有構造・非裁量的保守主義

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• The Role of Non-discretionary Conservatism in Asset-Impairment Accounting - Predicting the Impact of Accounting Standards on Accounting Conservatism by using Quantile Regression－ │ Working paper │2019
• 「日米企業間における非裁量保守主義の相違に対する一考察」 │ 修士論文 │2013

• Influence of Ownership Structure on Accounting Conservatism - Evidence from Japanese Listed Companies - │ 若手研究2020

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